| Reference: | 參考文獻
一、中文部份
1.王建?著，租稅法，台北:文笙書局，民國七十二年八版。
2. N. Kaldor，消費支出稅(An Expenditure Tax:1955),夏道平譯，台北:財政部財稅人員訓練所編印，民國六十一年版。
3.郭文豔譯，「論支出稅的實施性」，財稅研究，第14卷第2期，民國七十一年三月，頁42~48。
4.稅務旬刊，「美國消費稅發展之新方向」，稅務旬刊第1139期，頁12~14。
5.魏建言著，消費稅論，台中，民國五十八年。
二、英文部份
1. Aaron, Henry. "What Is a Comprehensive Tax Base Anyway? National Tax Journal. Vol. 22, No.4, P. 543- 549.
2.────── and Galper, Harvey. "A Tax on Comsumption, Gifts,and Bequest and Other Strategies for Reform." Pechman, Joseph A. ed. Options for Tax Reform (Washington D.C. : The Brookings Institution, 1984, below quoted as Brookings 1984. ).
3. American Bar Association, Section of Taxation. "Complexity and the Personal Consumption Tax," Tax Lawyer, Vol. 35, No. 2.
4. Andrews, William D. "A Consumption-Type or Cash Flow Personal Income Tax," Harvard Law Review, Vol. 87, P. 1113-1188.
5. ──────. "A Supplemental Personal Expenditure Tax." Pechman,Joseph A. ed. What Should Be Taxed: Income or Expenditure?(Washington D.C.: The Brookings Institution, 1980, below quoted as Brookings 1980).
6. Bradford, David F. "The Case for a personal Consumption Tax."Brookings 1980.
7. ──────. "The Possibilities for an Expenditure Tax." National Tax Journal, Vol. 35, No.3, P. 243- 251.
8. Frank, Max. "Toward the Adoption of a Progressive Personal Expenditure Tax? A General Outlook." Public Finance, Vol. 38, No. 2,P. 185- 201.
9. Goode, Richiard. "The Economic Definition of Income." Peclm1an,Joseph A. ed. Comprehensive income Taxation (Washington D.C.: The Brookings Institution, 1977).
10. ────── . "Lessons from Seven Decades of Income Taxation."Brookings 1984.
11. ────── . "The Superiority of the Income Tax." Brookings 1980.
12. Graetz, Michael J. "Can the Income Tax continue to Be the Major Revenue Source?" Brookings 1984.
13. ────── ."Expenditure Tax Design." Brookings 1984.
14. ────── ."Implementing A Progressive Consumption Tax."Harvard Law Review, Vol. 92, No.8, (June 1979), P. 1575- 1627.
15. Gunn, Alan. "The Case for an Income Tax." The University of Chicago Law Review, Vol. 46 (1979), P. 370- 400.
16. Henderson, Gordon D. "Alternatives to the Income Tax." Brookings 1984.
17. Kelley, Patrick L. "Is an Expenditure Tax Feasible?." National Tax Journal, Vol. 23, No.3, (September 1970), P. 237- 253.
18. Mieszkowski, Peter. "The Advisability and Feasibility of an Expenditure Tax System." Aaron, H. J. and Boskin, M. J. ed. The Economic of Taxation (Washington D.C.: The Brookings Institution, 1980).
19. ────── . The Cash Flow Version of An Expenditure Tax. Office of Tax Analysis. OTA Paper 26 (May 1977).
20. Minarik, Jospeh J. "Conference Discussion." Brookings 1980.
21. ────── . "The Future of the Individual Income Tax." National Tax Journal, Vol. 35, No. 3, P. 231-241.
22. Peacock, Alan. "Do we Need to Reform Direct Tax?" Lloyds Bank Review (July 1978).
23. Poole, Kenyon E. "Problems of Administration and Equity under a Spendings Tax." The American Economic Review (March 1943).
24. Shachar, Avishai. "From Income to Consumption Tax Criteria for Rules of Transition." Harvard Law Review,Vol. 97, P. 1581 - 1609.
25. Sliter, Richard E. "Administrative Aspects of Expenditure Taxation."Musgrave, R.A. Broad- Based Taxes (Baltimore and London: The Johns Johns Kopkins University Press, 1973).
26. Thimmaiah, G. "The New Itnernational Debate on Expenditure Tax:An Assessment." 1981 International Bureau of Fiscal Documentation,P. 498- 507.
27. U.S. Treasury. Blueprints for Basic Tax Reform. Washington D.C. U.S. G.P.O. January 1977.
28. Warren, Alvin C., Jr. "Fairness and A Consumption- Type or Cash Flow Personal Income Tax." Harvard Law Review, Vol. 88, P. 931-958. |
